A snapshot of your key lodgement dates for Q1 2023
The new financial year has started with some changes – remember, super is now 10.5%, and most workers should be paid super on all ordinary earnings as the $450 monthly threshold no longer applies.
We’ve highlighted some upcoming business lodgement due dates to help you get organised for July to September.
| Lodgement Type | Period End Date | Lodgement and Payment Due Date | Notes |
|---|---|---|---|
| Monthly Activity Statement | End of month | 21st of the following month | |
| Superannuation Guarantee Contributions | 30th June 2022 | 28th July 2022 | Be sure to check the date of your super clearing house as this could be different from the ATO due date. |
| June Activity Statement | 30th June 2022 | 28th July 2022 | For businesses lodging directly with the ATO |
| 25th August 2022 | For registered agents lodging electronically | ||
| Taxable payments annual report | 30th June 2022 | 28th August 2022 |
Taxable
Payments Annual Report
The taxable
payments annual report (TPAR) must be lodged by businesses that engage the
services of contractors in specific industries. Businesses in building and
construction, cleaning, road freight and courier, IT and security services may
need to submit a TPAR. Remember – your business may need to report for the
first time this year if you’ve made significant income from deliveries.
Talk to
Us About Lodgment Planning
If we’re
already lodging on your behalf, lodgment extensions automatically apply. If
you’re lodging activity statements and other forms directly with the ATO, you
may have earlier deadlines. If you need more time to lodge and pay, let us
know, and we can help you meet your obligations or arrange a lodgment extension
if required.
It’s good
practice to plan for your lodgment dates so you’re always on top of your cash
flow planning for ATO liabilities.
